Class Ruling

CR 2003/85W

Income tax: treatment of receipts from Business Exit Assistance scheme: Western Australian Timber Industry Structural Adjustment Program

Please note that the PDF version is the authorised version of this withdrawal notice.

This document incorporates revisions made since original publication. View its history and amending notices, if applicable.

FOI status:

may be released

Preamble

The number, subject heading, and the What this Class Ruling is about (including Tax law(s), Class of persons and Qualifications sections), Date of effect, Withdrawal, Arrangement and Ruling parts of this document are a 'public ruling' in terms of Part IVAAA of the Taxation Administration Act 1953. CR 2001/1 explains Class Rulings and Taxation Rulings TR 92/1 and TR 97/16 together explain when a Ruling is a 'public ruling' and how it is binding on the Commissioner.

Withdrawal

1. This ruling is withdrawn from 30 June 2004.

Commissioner of Taxation
1 October 2003

Not previously issued in draft form.

References

ATO references:
NO 2003/12659

ISSN: 1445-2014

Related Rulings/Determinations:

CR 2001/1
TR 92/1
TR 92/20
TR 95/35
TR 97/16
TR 99/16

Subject References:
ordinary income
bounties and subsidies
assessable recoupments
Capital Gains Tax
Uniform Capital Allowances

Legislative References:
ITAA 1997 6-5
ITAA 1997 8-1
ITAA 1997 15-10
ITAA 1997 20-20
ITAA 1997 20-25
ITAA 1997 20-35
ITAA 1997 20-40
ITAA 1997 40-285
ITAA 1997 40-285(1)
ITAA 1997 40-285(2)
ITAA 1997 40-290
ITAA 1997 40-295
ITAA 1997 40-295(1)(a)
ITAA 1997 40-295(1)(b)
ITAA 1997 40-295(1)(c)
ITAA 1997 40-300
ITAA 1997 40-300(2)
ITAA 1997 40-305
ITAA 1997 40-880
ITAA 1997 40-880(1)(g)
ITAA 1997 40-880(2)
ITAA 1997 40-880(3)
ITAA 1997 40-880(3)(f)
ITAA 1997 104-25
ITAA 1997 104-25(1)(a)
ITAA 1997 104-25(1)(d)
ITAA 1997 104-25(5)
ITAA 1997 104-235
ITAA 1997 108-5
ITAA 1997 108(1)
ITAA 1997 108-5(2)(b)
ITAA 1997 110-A
ITAA 1997 110-40(3)
ITAA 1997 110-45(3)
ITAA 1997 116-40
ITAA 1997 118-24
ITAA 1997 152
ITTPA 1997 40-285
ITTPA 1997 40-345
Copyright Act 1968
TAA 1953 Part IVAAA

Case References:
Dickenson v. FCT
(1958) 98 CLR 460

Allied Mills Industries v. FCT
89 ATC 4365
20 ATR 457

CR 2003/85W history

	Date:	Version:	Change:
	1 July 2001	Original ruling
You are here	30 June 2004	Withdrawn

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